No. 9 (69)/2003

SUMMARY

Yury Voronin
(p. 3)

Report of auditing the complete receipt and target and efficient disbursement of federal budget funds and off-budget sources in 2001-2002 by the Saint-Petersburg Bolshoy State Circus and Moscow Bolshoy Circus in Vernadsky Avenue.

The purpose of the audit was to check completeness of receipt, target and efficient disbursement of federal budget funds and off-budget sources in 2001-2002.

The audit detected that financing from the federal budget funds was effected in the full amount. Cash and actual expenses are in compliance with the volume of financing. No funds were disbursed for other than projected purposes.

Yet some violations and drawbacks in the circuses' financial and economic activities were found.

Sergey Ryabukhin, Vladimir Panskov, Vladislav Ignatov, Nikolay Loktionov, Sergey Shokhin, Gennady Batanov
(p. 11)

Report on the results of auditing the Krasnoyarsk Territory budget execution in 2002.

Purpose of the audit: the Krasnoyarsk Territory budget execution in 2002 and compliance with the federal legislation of the laws and regulations passed by Krasnoyarsk legislative and executive authorities on the Territory budget formulation and execution in 2002.

Subject of the audit: Krasnoyarsk Territory administration's activities on the Territory budget execution in 2002.

The audit detected that the Krasnoyarsk Territory budget was executed for 88.6 % in the part of tax revenues which is 1460.1 ml rubles lower than the amount prescribed by the Territory Law "On 2002 Territory Budget". The level of tax revenues exceeded the prior year mark by 25.9 %. Tax arrears to the Territory budget as of January, 1, 2003, grew 64.6 % against the same period of 2002. The total amount of the Territory public debt (without municipal entities' debts) increased 2353.3 ml rubles throughout the year of 2002. Settlements with the federal budget were not made in the full amount in 2002.

The audit detected some violations of the RF legislation; some laws and regulations passed by the Territory representative authorities contradict the RF legislation.

Mikhail Beskhmelnytsin
(p. 70)

Report on the results of auditing financial and economic activities and efficiency of disbursing federal budget funds allocated for the government support of coal industry in 2001-2002 by the open joint venture "Vorkutaugol" and mine "Promyshlennaya" for its restructuring as well as the funds allocated for implementing the Vorkuta local administration development program.

Purpose of the audit: analysis of the financial state, estimation of the financial and economic results of enterprisers and efficiency of federal budget funds disbursement, complete and timely mutual payments and settlements at the enterprises under audit with the federal budget and state extrabudgetary funds.

Objects of audit: open joint venture "Vorkutaugol", organizational units (branches) and subsidiary (controlled) companies thereof; mine "Promyshlennaya"; administration of the municipal entity "Vorkuta City".

Alexander Kushnar
(p. 101)

Report on auditing the activities carried out by Federal State Unitary enterprise "Payment and Finance Center" of the RF President's Administration".

Purpose of the audit: to check legitimacy, efficiency and expediency of disbursing federal budget funds and proceeds from business-like activities in the Federal State Unitary enterprise "Payment and Finance Center".

The audit found that Federal State Unitary Enterprise failed to comply with its mission for the whole period of its existence (1998-2002), namely: it did not set up a uniform payment system aimed at restructuring of debts owed by organizations subordinate to the RF President's Administration and did not participate in the implementation of off-budget programs for the development of organizations subordinate to the Administration. Also, the audit detected some violations of the Russian legislation.

Vladimir Panskov
(p. 113)

Report on the results of auditing the legitimacy of granting tax exemptions and complying with terms and conditions of tax payables restructuring as well as penalty and fine arrears to the federal budget in the RF Ministry of Economic Development and Trade, RF Ministry of Taxes, Russian Federal Service of financial rehabilitation and bankruptcy, regional tax bodies and organizations of the Arkhangelsk Region and city of Moscow.

The purpose of the audit: legitimacy of making a decision to restructure accounts payable of legal entities related to taxes and dues, penalties and fines to the federal budget, compulsory payment arrears to the federal budget as well as compliance with terms and conditions of restructuring.

Vladimir Panskov
(p. 145)

Report on the results of the thematic audit conducted to check proper disbursement of federal budget funds for financing of activities carried out by regional tax authorities in the Department of the Ministry of Taxes in the Republic of Bashkortostan.

The purpose of the audit: proper disbursement of federal budget funds and off-budget funds for financing the activities carried out by the regional bodies of the RF Ministry of Taxes in the Republic of Bashkortostan, compliance with the RF Budget Code provisions related to inadmissibility of non-target disbursement of budget funds, proper disbursement of off-budget funds, compliance with the prescribed procedures for government purchases of goods, works, and services, compliance with the prescribed procedures for opening personal accounts with regional Federal Treasury offices, accounts of the RF Central Bank and other credit institutions.

Nikolay Loktionov, Arkady Salikov
(p. 158)

Report of the RF Chamber of Accounts and State Control Committee of the Belarus Republic on drafting the opinion about the budget execution report of the Union State in 2001 submitted by the Council of Ministers of the Union State.

Subject of the audit: statements of the Union State budget execution for 2001 submitted by the Standing Committee of the Union State and government program customers (ministries and agencies of the Russian federation and Republic of Belarus). Laws, regulations and directives justifying operations with the Union State budget funds, payment and other source documents. Estimates of revenues and expenditures, accounting and financial reports.

Objects of the audit: Stranding Committee of the Union state, RF Ministry of Finance, Ministry of Finance of the Republic of Belarus, government customers and administrators of joint programs (at random).

Ivan Dakhov
(p. 194)

Report on the results of auditing complete and timely receipts by the federal budget of the funds generated in 2002 and January, 2003, from sale of quotas for catching aquatic resources as well as efficiency of the funds disbursement.

Subject of the audit: funds generated in 2002 and January 2003, from sale of quotas for catching aquatic resources.

Objects of audit: RF Ministry of Economic Development, RF State Fishery Committee, Federal State Unitary Enterprise "National Fish Resources", Federal State Unitary Enterprise "Kamchatka Scientific Research Institute of Fishery", State Unitary Enterprise "Khabarovsk Department of the Pacific Scientific Research Fish Management Center".

Sergey Shokhin
(p. 222)

The analytical note "Analysis of Operations Made by the RF Ministry of Finance on the Market of Government Securities (market of government short term securities and bonds) in 2002" provides analysis of major factors that determined the RF Government's policy in the field of issuing government securities as well as measures taken by the RF Government to improve internal public debt indicators. The note describes new instruments of internal borrowing and sources of financial reserve generation; it also discusses the problems of improving the state securities market regulation.

Financial Control Law of 1983 (Great Britain)
(p. 233)